Tax Laws Amendment (2011 Measures No. 7) Act 2011 (147 of 2011)
Schedule 9 Film tax offsets
Income Tax Assessment Act 1997
28 At the end of Subdivision 376-C
Add:
376-185 Expenditure to be worked out excluding GST
In determining an amount of expenditure for the purpose of this Division, the expenditure is taken to exclude *GST.
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